1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 91 (1982)
 

MALONE v. COMMISSIONER

Docket No. 15588-79.

44 T.C.M. 91 (1982)

T.C. Memo. 1982-325

Douglas R. Malone and Linda L. Malone v. Commissioner.

United States Tax Court.

Filed June 9, 1982.

Attorney(s) appearing for the Case

Douglas R. Malone and Linda L. Malone, pro se, Dayton, Nev., Gail K. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $1,359 and an addition to tax under section 6653(a)1 of $68 in petitioners' Federal income tax for 1977. The issues are whether petitioner Linda L. Malone failed to report tip income as a dealer at a gambling casino and whether petitioners are liable for an addition to tax for negligence.

Findings of Fact

Petitioners, Douglas...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases